miicema 2014 organising committee · mr muhammad shah rizal b. mohd. ghazali mrs haslina hamdan...

MIICEMA 2014 ORGANISING COMMITTEE Committee Members Patron: Professor Datuk Dr Noor Azlan Ghazali Advisors: Professor Dr Nor Ghani Md Nor Associate Professor Dr Maisarah Ahmad Chairperson: Dr Mohd Rizal Palil Co-chairperson: Lt Cdr (Retd) Dr Lokhman Hakim Osman Secretary: Miss Normaziah Zaini Finance: Dr Mara Ridhuan Che Abdul Rahman Marketing and Publicity: Dr Norlin Khalid Protocol and Reception: Dr Mohd Mohid Rahmat Working Papers and Publication: Associate Professor Dr Hawati Janor Certificates and Souvenirs: Associate Professor Dr Mariani Abdul Majid Logistics: Mr Mohd Dzul Azzwan Mohd Nor Technical and Special Tasks: Dr Hazrul Izuan Shahiri Website and Technology: Dr Khairul Azman Aziz Keynote Speaker and VIP Invitation: Associate Professor Dr Noorasiah Sulaiman Sub-Committee Members Associate Professor Dr. Mohd. Azlan Shah Zaidi Associate Professor Dr. Nor Liza Abdullah

Dr. Abu Hanifah Ayob Dr. Amizawati Mohd. Amir Dr. Mohd. Hasimi Yaacob

Dr. Rozita Amiruddin

Mr Hairunnizam Wahid

Miss Siti Ngaesah Ab. Hamid

Miss Veelaiporn Promwitchit Mr Muhammad Shah Rizal b. Mohd. Ghazali Mrs Haslina Hamdan

Miss Hasni Arshad

Mr Muhamad Azrin Supar Mr Mohammad Zukry Ahmad Mrs Noorsyam Noordin

Miss Nor Nadia Nordin

Mrs Norul Syuhada Abu Hassan

Miss Nadzirah Yahya

PANEL PENILAI / PANEL OF REVIEWERS

Professor Dr. Ishak Yussof Professor Dr. Norman Salleh Professor Dr. Rahmah Ismail

Associate Professor Dr. Aini Aman Associate Professor Dr. Aisyah Abdul Rahman

Associate Professor Dr. Azhar Ahmad Associate Professor Dr. Azman Ismail

Associate Professor Dr. Basri Abdul Talib Associate Professor Dr. Che Aniza Che Wel

Associate Professor Dr. Doris Padmini Selvaratnam Associate Professor Dr. Hawati Binti Janor Associate Professor Dr. Madeline Berma Associate Professor Dr. Maisarah Ahmad

Associate Professor Dr. Mariani Abdul Majid Associate Professor Dr. Mohamat Sabri Hassan Associate Professor Dr. Mohd Azlan Shah Zaidi Associate Professor Dr. Mohd Hizam Hanafiah

Associate Professor Dr. Nor Asiah Omar Associate Professor Dr. Nor Liza Abdullah

Associate Professor Dr. Norazlan Alias Associate Professor Dr. Norlida Hanim Mohd Salleh

Associate Professor Dr. Romlah Jaafar Associate Professor Dr. Rosmah Mat Isa Associate Professor Dr. Ruhanita Maelah

Associate Professor Dr. Ruzita Abdul Rahim Associate Professor Dr. Shahida Shahimi Associate Professor Dr. Sofiah Md Auzair Associate Professor Dr. Syed Shah Alam

Associate Professor Dr. Zafir Mohd Makhbul Associate Professor Dr. Zakiah Mohammaddun Mohamed

Associate Professor Dr. Zizah Che Senik Associate Professor Dr. Zulkefly Abdul Karim

Dr. Abu Hanifah Ayub Dr. Harlina On

Dr. Hazrul Izuan Shahiri Dr. Hendon Redzuan

Dr. Lohhman Hakim Osman Dr. Mara Ridhuan

Dr. Mohd Adib Ismail Dr. Mohd Daud Ismail

Dr. Mohd Hasimi Yaacob Dr. Mohd Rizal Palil

Dr. Noor Azryani Auzairy

Dr. Noor Azuan Hashim Dr. Nor Hasni Juhdi

Dr. Norazila Mat Dr. Norida Basnan Dr. Norlin Khalid

Dr. Norsiah Aminudin Dr. Roshayati Abdul Hamid

Dr. Rosiati Ramli Dr. Rozita Amiruddin Dr. Rubaayah Yaakob Dr. Shifa Mohd Nor

Dr. Zaleha Yazid Mr. Ahmad Raflis Che Omar

Mr. Mhd Suhaimi Ahmad Mrs. Farhana Sidek

Malaysia Indonesia International Conference on Economics, Management and Accounting

(MIICEMA 2014) 10-11 November 2014

Hotel Bangi-Putrajaya, Malaysia

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TABLE OF CONTENT

Action Research: The Methodology of Choice for Muslim Researchers? ............................ 3

The Role of Communication Openness in Performance Appraisal Systems in Enhancing

Appraisees’ Job Satisfaction................................................................................................ 14

Empirical Investigation of Five-Factor Model of Personality ............................................. 26

The Effects of Shopping Lifestyle, Fashion Involvement, and Self Confidence on

Impulse Buying Behavior on the Generation Y Banjarmasin .......................................... 40

Cross-Cultural Adjustment among Foreign Expatriates of Oil and Gas Industry in Kuala

Lumpur ................................................................................................................................ 47

External Factors Affecting Indonesians for Islamic Spiritual Tourism: A Conceptual

Model .................................................................................................................................. 69

Prison Officers in Highly Stressful Organisation: The Relationship Between Wellness,

Stress and Personality .......................................................................................................... 80

The Effect of Religiosity on Purchase Decision towards Halal Foods with Awareness as

Intervening Variable ............................................................................................................ 99

The Implementation of Corporate Governance Mechanism on Earnings Management of

Jakarta Islamics Index (JII) and LQ-45 Index ................................................................... 113

Lending Interest Rates Relationships of Malaysia and Other Countries ........................... 130

Identification of Elements that Promote the Linkage between Information Technology

Strategy and Business Strategy ......................................................................................... 142

Psychological Resilience, Agreeableness, Attitude and Behaviours toward Organizational

Change: A Study of Academics in Malaysian Research Universities ............................... 153

Using Behavioral Online Intention to Create Customer Trust at Shopping Online in

Bengkulu Indonesia ........................................................................................................... 165

The Impact of Transformational Leadership Dimensions on Organizational Innovation: A

Case of Higher Education in Iraq ...................................................................................... 175

Interaction Effect of Leadership Styles And Regulatory Pressure as Predictor of

Organizational Performance: A Study on Port Supply Chain Activities at Port Klang .... 187

Legal Protection on Consumers’ Right to Information under the Consumer Protection

Legislations of Malaysia and Indonesia ............................................................................ 219

Halalan Toyyiban Concept in Retailing Management: A Conceptual Paper .................... 229

The Finance Performance of the Autonomous Areas in Bengkulu Province .................... 243

Ownership Structure and M&A Long–Term Performance ............................................... 261

Spiritual Company as a Company Culture for Competitive Advantage of the Company . 274

Halal and Tayyib Certification on Processed Food Products of Indonesia’s (SMEs):

Strategy for Improving The Quality Standard of The SMEs Products .............................. 283

Natural Pattern and Durability of Local Wisdom-Based Creative Industries in Indonesia

(Case In Surakarta, Central Java) ...................................................................................... 289




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Model Development Potential of Entrepreneurial Management Capacity through PNPM

and P2KP Program in Bengkulu City ................................................................................ 299

The Effects of Attitude toward Money and Credit Card Usage Behaviour on Compulsive

Buying Behaviour .............................................................................................................. 314

The Survey of Online Mediation in South-East Asia ........................................................ 326

Service Quality Factor for the Success of Home Stay Agro Tourism in Malaysia ........... 338

Analysis of the Efficiency of Nigerian Insurance Companies: A DEA and LGCM Approach

........................................................................................................................................... 353

Psychological Capital, Performance and Growth Intentions of Entrepreneurs: Some

Propositions ....................................................................................................................... 370

Risk Management Efficiency and Organizational Form: Takaful Versus Conventional

Insurance ........................................................................................................................... 394

The Mediating Role of Psychological Contract Violation on the Relations Between

Psychological Contract Breach and Workplace Deviance ................................................ 410

The Experience of Small and Medium Enterprises (SMEs) in Managing Halal Supply-

Chain ................................................................................................................................. 420

Efficiency-Profitability Mapping of Privatized State-Owned Enterprises : the Case of

Indonesia ........................................................................................................................... 426

Literature Review on Relationship between Islamic Work Ethics (IWE) and Organizational

Citizenship Behavior (OCB) ............................................................................................. 440

An Examination of the Demand for Family Takaful Protection ....................................... 449

Does Goal Attainment Influence Intention to Remain in the Business? A Study of Small

Business Owner in Malaysia ............................................................................................. 463

Behavior of Reading Nutrition Fact Label on Undergraduate Students of Bogor

Agricultural University, Indonesia .................................................................................... 488

Relationship between Appraisers’ Communication Styles in Performance Appraisal System

and Appraises’ Job Satisfaction......................................................................................... 504

Religiosity and Purchase Intention for Halal Labeled Non-Food Products: Case of

Malaysian Gen Y’s ............................................................................................................ 516

Understanding the Infuence of Shopper-Based Mall Equity On Loyalty .......................... 525

The Effectiveness of Supply Chain Management Programme: An Evaluation

Framework......................................................................................................................... 543

The Effect of Career Programs and Career Needs on Career Outcomes ........................... 556

Financial Literacy and Investment Decisions .................................................................... 570




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The Finance Performance of the Autonomous Areas in

Bengkulu Province

KAMALUDIN

Fakultas Ekonomi dan Bisnis

Universitas Bengkulu

Jl. WR. Supratman Kandang Limun Bengkulu

[email protected]

KARONA CAHYA SUSENA




[email protected]

MUHAMMAD NASHYAH




[email protected]

MUHAMMAD RUSDI




[email protected]

INDONESIA

Abstract There were four autonomous areas before the expansion in Bengkulu province such as Bengkulu

city, Rejang Lebong regency, South Bengkulu regency, and North Bengkulu regency.

Theoretically, these four areas have higher autonomy of organizing the local revenue due to the

good experience and the natural resources they already have. This research aims at evaluating the

performance of LKPD from the four autonomous areas by using the measurement of existed ratio.

Another aim is to figure out the variables of finance before and after the regional autonomy or

OTDA. Several findings of the research have shown that the four autonomous areas had high

dependency toward the central government or relied on the balance fund. On the contrary, the

contribution of PAD was still low. However, the efficiency ratio was adequately good, whereas

the growth ratio got strong fluctuation especially in some major regencies because of the

formation of new regencies. In addition, the main variable in measuring the degree of finance

decentralization, finance autonomy, efficiency, and the growth of PAD got insignificant at all.

There are some significant variables, but not as the main variable, such as Variable X12

(BHPBP:TPD), and variable X13 (SPP:TPD).

Key words: LKPD, APBD, OTDA, PAD, BHPBP,TPD, and SPP.




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INTRODUCTION

Preceded by the economic crisis in 1997 which was also the collapse of The New

Order power which conquered for more than 30 years, it then calls for regional autonomy

(OTDA) extensively. OTDA not only demanded decentralization of power but also has

implications for the financial decentralization at local level two. There are at least two

reasons that have been perceived by the public. First, the intervention of society in the

past has given rise to the problem of low capacity and effectiveness of local government

in encouraging the development process and life of democracy in the area. Second,

directives and statutory requirements that are too big from the central government lead

initiatives and regional initiatives tend to go out so that local governments often make

regulatory compliance as an end and not as a means to improve the public service

(Mardiasmo, 2004).

The authority of Regional autonomy from the central government gives to local

governments to regulate and administer the need of local communities own initiative

based on the aspirations of the community in compliance with the applicable legislation.

Regional autonomy has many implications, such as; financial decentralization and

authority. Financial decentralization and the authority have made some areas act more

concerned with personal and group by the local government in power at that time. In

managing local finances, Local governments are no longer based on the principles of

value for money for the public welfare. There are indications of some wasting financing

programs or activities that are not supposed to be financed, for example, the utilization of

BANSOS funds that is so large ahead of Election (Kamaludin, 2011). Experience shows

that during the time that the financial management area is a concern. Local budgets, in

particular spending areas have not been able to participate effectively in pushing the pace

of development in the area. On the other hand the budget allocations are found not in

accordance with the needs and priorities and less reflecting aspects of economy,

efficiency, and effectiveness, because the quality of the local budget planning is relatively

weak.

Weak budget planning is also followed by the inability of local governments to

increase local revenues on an ongoing basis. Meanwhile local spending continues to

increase, so it increased the fiscal gap. This situation would ultimately lead to under

financing or over financing which in turn will affect the level of the economy, efficiency

and effectiveness of the Local Government work unit.

Law No. 22 of 1999 in conjunction with the Law No. 32 Year 2004 on Regional

Government and Law No. 25 of 1999 Jo Law Number 33 Year 2004 on Financial

Balance between Central and Local Government is the cornerstone of decentralization in

the field of politics, administrative, and fiscal in order to realize regional autonomy. Law

No. 22 of 1999 in conjunction with Law No. 32 of 2004 cored division of powers and

functions (power sharing) between the central and local governments. Law No. 25 Jo Act

No. 33 of 2004 is regulating the distribution of financial resources (financial sharing)

between the center and the regions as a consequence of the division of authority. Both of

these laws emphasize that the development of regional autonomy was held with regard to

the principles of democracy, participation, equity, justice, and considering the potential

and diversity of regional resources.




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Before the two Laws, No 22 and 25, enacted in 1999, the various activities of

government services, especially the development program, even more decided and

implemented by the central agency through the vertical instance in the local area

(Regional Office and KANDEP). Since the two laws were enacted on January 1, 2001 the

area received the great authority. To carry out all the programs, the central government

provides a general allocation fund (DAU) which is generally greater than the budget

revenue and expenditure (budget) in previous years. The responsibilities of DAU

allocation is given entirely to the area. In fact DAU received less than the need to be able

to manage the authority of government services as well. In addition to the lack of funds,

the local authorities for more than three decades earlier had been accustomed to receive

"orders" from the central government, which is why it still needs time to adapt to the new

administration system of this government. The time needed to adapt from one region to

another is adequately diverse that there is a delay in the implementation of the law.

The implementation of the decentralization policy and OTDA that have lasted

more than ten years the chances of success of this new policy is still doubted by many

parties. Doubts arise due to various factors inhibiting negative and many indications that

occurred in the field so that the implementation of the policy OTDA judged inappropriate

with the mandate of legislation. Until now, the central government has not completed its

responsibility to make rules and regulations to support the implementation of Law (Act)

No.. 22, 1999, on the other hand, the central government has issued several regulations

that contradict each other. Provinces and areass / cities do not have the same perception

in outlining its authority. Similarly shades of collusion, corruption and nepotism in

various areas of government considered more fertile. Meanwhile, the space of

participation should be given broadly to society which has not been consistently

implemented (SMERU, 2002).

Some researchers have indicated that before creating the OTDA, the financial

performance of the autonomous regions had diverse results. Some researchers such as;

Akai (2007), Thiessen (2003), Malik et al (2006), Iimi (2005), Fajar Sembiring et al

(2007), and Wibowo (2008) suggest the financial decentralization has a positive impact

on economic growth. Instead some other researchers found a opposite result, as suggested

by Xie et al (1999), Zhang and Zou (1998), and Jin and Zou (2005). Likewise with the

financial performance of the autonomous region some researchers also obtained different

results depending. Some suggested a relatively good performance sendangkan other

states are no better than before the OTDA.

LITERATURE REVIEW

Directions of OTDA in Indonesia The autonomy granted to regional areas and municipalities are conducted with

giving real and broad authority, and responsibility of paragraph proportionally to the

local government. This means that the transfer of responsibility will be followed by a

sharing arrangement and equitable utilization of national resources, and financial balance

between central and local (Mardiasmo, 2004).

The law basically wants to encourage community empowerment, initiative and

creativity development, community participation, and developing a functional role of




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Parliament. The law also gives full autonomy to local counties and cities to establish and

implement policies and initiatives according to the aspirations of its people.

In its way, many have questioned the implementation of the law can realize the

autonomous regional government that is efficient, effective, transparent, and accountable

on an ongoing basis. Since conducting the OTDA almost all local governments affected

by the law case, however, only five areas that have not been tripped by the law case. This

indicates that financial decentralization in the areas does not implement all five of these

principles. During the OTDA implemented almost all of the areas seek to recruit civil

servants as many as possible with a pretext to improve public services. Though, everyone

knows that the recruitment is full of Collusion, Corruption and Nepotism.

The law was intended to empower local governments, as the perspective changes

a chill in the areas of financial management and local budgets are as follows:

1. The area of financial management should be based on public interest.

2. Clarity of mission areas of financial management in general and in particular the

local budget.

3. Decentralization of financial management and clarity of roles related participants,

such as; Parliament, Regional Head, Regional Secretary, and others.

4. The legal and administrative framework for the financing, investing and cash

management areas based on the rules of the market mechanism, value for money,

Transparency and accountability.

5. Clarity about the financial position of Parliament, Head of Region, and regional civil

servants, both the ratio and the considerations.

6. Provision about the form and structure of the budget, the budget performance, and

multi-annual budget.

7. Principles of procurement and management of local goods more professional.

8. Accounting Principle of local government, the financial statements, the role of

Parliament, and public accountants in control, giving opinions and budgetary

performance rating, and transparency of budget information to the public.

9. Aspect of coaching and coaching supervision which includes restrictions, association

role, and the role of community members to the professional development of local

government officials.

10. Development of regional financial information system to provide accurate budget

information and the development of the local government's commitment to the

dissemination of information so as to facilitate reporting and control, as well as

facilitate getting information.

Regional Financial Management Law No. 22 and No.25 in 1999 which regulates regional autonomy in Indonesia is

a very important milestone in the management of local government in Indonesia. Both of

those item of law is decentralization which allowing local governments to regulate self-

administration and flexible (Sumarsono, 2010). According to Government Regulation

No. 58 of 2005 Article 1 in paragraph 5, Local Finance is all the rights and obligations

within the framework of local governance areas that can be valued in money including all

forms of wealth associated with the rights and obligations of the area. State Finance is all




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rights and obligations in the area of regional governance framework that can be valued in

money, including all forms of wealth associated with the rights and obligations of the

area, in terms of budget and revenue and expenditure (budget). Therefore, understanding

of local finance is always attached with the understanding that the budget; an annual

financial plan of the area defined by the rules.

According to Mardiasmo (2004), Financial Management can be divided into two

parts, namely the management of local revenue and expenditure management area.

Furthermore Mardiasmo (2004) also explains that the principles in the areas of budgeting

and financial management are comprehensive and discipline, flexibility, and predictable.

Financial Performance of Local Government Performance measurement is a tool to assess the success of the organization. In

the context of public sector organizations eg local government. The success of the

organization will be used to gain legitimacy and public support. Society will judge the

success of local government through the organization's ability to provide public services

are relatively cheap and quality. The public service to make the bottom line in local

government (Mahmoodi, 2007).

Performance measurement is an essential part of business process management

control or public good. However, due to the nature and characteristics of the different

public and private sectors, so that the emphasis and orientation of any performance

measurements are different.The purpose of the assessment of performance in the public

sector are: determine the level of achievement of the objectives of the organization,

providing a means of employee learning, improving the performance of the next period,

giving systematic consideration in decision-making, motivate employees, and create

public accountability.

Measuring the performance can come from within and outside the public

organization. If only use the measurement of internal performance, the assessment is very

subjective. Then we should consider the value and perception to the community. It must

be considered that the public is society organizations were subjected to the final of the

value for the money budgeted by the local government budget. If people do not have any

benefit to the program is carried out by a local government that is actually just a waste of

budget. In fact, there are many programs that are designed not oriented to public interest.

Determination of performance indicators need to consider the following

components (Mahmoodi, 2007): Cost of service, utilization rates, and quality of service

standards, service coverage, and community satisfaction. According to the Regulation of

the Minister of Home Affairs No. 13 of 2006 Article 1 paragraph 37 definition of

performance is the output / result of the activities / programs that will be or has been

achieved with respect to the use of the budget by the quantity and quality measured. The

financial performance of Local Government is the level of achievement of a work in

areas that include finance revenue and public spending by using the financial indicators




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set by a policy or statutory provisions for the budget period. Local government

performance is the ability of an area to explore and manage the financial resources in

filling their needs to support the passage of the system of government, public service and

regional development by not depend entirely on the central government and have

flexibility in the use of funds for interests of local communities within the limits

prescribed legislation. Public sector organization or a government organization that aims

to provide public services to the community as well as possible, for example in the fields

of education, health, security, law enforcement, transportation and so on. Public services

provided because the community is one of the stakeholders of public sector

organizations. So the government is not only submit an accountability report to the

central government, but also to the wider community. Therefore, the necessary

performance measurement system that aims to help public managers to assess the

achievement of a strategy by means of financial and non-financial measure.

Measurements of performance according to Ekawarna, et al (2009) is a method or

device used to record and assess the achievement of the implementation of activities

based on goals, objectives and strategies. The traditional view of measuring the

performance of an organization is often only emphasize on minimizing costs (inputs), for

example, with operational cost savings. Modern performance measurement system in

addition to assessing the inputs and outputs are also assessing the degree of flexibility of

the organization serving customers. Thus, measurement of performance be broad in scope

because it considers the customer satisfaction (customer satisfactions). In measuring the

performance of the government it is proper to leave the traditional view and switch on the

modern view. This is because all of the services and products the government aimed to

meet the expectations and desires of the community.

According Mardiasmo (2002) performance measurement also has several benefits,

namely:

1. Provides an understanding of the measure used to assess the performance of

management.

2. Provide direction to achieve performance targets that have been set.

3. To monitor and evaluate the achievement of the performance and compare it with the

performance targets and take corrective action to improve performance.

4. As a basis for reward and punishment (reward and punishment). Objectively top

achievement as measured in accordance with the performance measurement system

that has been agreed upon.

5. As a means of communication between subordinates and leaders in order to improve

organizational performance.

6. Helps to identify whether customer satisfaction are met.

7. Helps to understand the activities of government agencies.

8. Ensure that decisions made objectively.

While Mahmudi (2007) explains that the purpose of assessment of performance in the

public sector are: determine the level of achievement of the objectives of the




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organization, providing a means of employee learning, improving the performance of the

next period, giving systematic consideration in decisions giving reward and punishment,

motivating employees, and creating accountability public.

Ekawarna, et al (2009), performance indicator is a variable that is used to express

quantitatively the effectiveness and efficiency the process or operations based on the

targets and goal of the organization. Performance indicator of an organization should be

understood in the same way, either by management and stakeholders. The same

indicators and the same perception of efficacy assessment are expected to use the same

criteria so that more objective. So, through the clear indicators, is expected to create a

consensus of various parties, both internal and external to avoid interpretation error

during the execution of the program and in assessing the success of a government agency.

The use of performance indicators is essential to determine whether an activity or

program has been carried out efficiently and effectively.

One of the ways to analyze and manage the financial performance of local

government finance to implement local financial is the analyzed ratio of the APBD exist

established and implemented (Suprapto, 2006).

Financial ratio analysis is done on the APBD exist by comparing the result

achieved from one period compared to the previous period so that it can be seen how the

trend is going. Moreover, it can also be done by comparing the ratio of local government

finance certain financial ratios or others areas nearby regions are relatively equal

potential to be seen how the government’s financial position against other local

governments (Suprapto, 2006).

PREVIOUS STUDY The following researchers obtain different result, but there are some similarities as well,

especially related to OTDA or decentralization. According to Ahadiyati (2005) the

impact of decentralization policy towards autonomous regions is very varied. It can be

said that the level of achievement of the performance in the implementation of regional

autonomy period 1999-2003 is still low, although in most of the indicators showed a

positive change. Meanwhile, according to Azhar (2008) there are differences in

performance before and after the OTDA in Aceh and North Sumatera, however, the

efficient use of the budget has no significant differences. It means that after OTDA the

efficiency budget used became intensified because of the impact of fiscal

decentralization. SMERU’s Finding (2002) in Lampung showed that financial realization

is increasing continuously to the third sectors since OTDA existed although in the

perception SMERU there is no significant change. Hofman, et al (2006) considered that

fiscal decentralization in Indonesia has an impact on the budget allocation errors and lost

the use of the principle of budgetary efficiency. Shlefier and Vishny (1993) said that

structure of government and the political process is the most decisive factors level of

corruption, weak governance that will affect if difficult to control the bureaucracy.

Condition like this happens to the local level in our country, where surveillance is very

weak and contains the institutional collusion.




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OTDA or the impact of the financial decentralization of some other researchers has

different effects. Akai (2007), Thiessen (2003), Malik et al (2006), Iimi (2005), Fadjat et

al (2007) and Wibowo (2008) found the fiscal decentralization has a positive effect on

economic growth. While the result of study by Xie et all (1999), Ahang and Zou (1998)

and Jin and Zou (2005) said that fiscal decentralization has the negative one. Fadjar and

Sembiring (2007) and Wibowo (2008) explained that fiscal decentralization happened in

Indonesia. Efforts to complete the implementation of fiscal decentralization in Indonesia

recently implemented effective in 2001 since issues in Law no. 22 and 25 of 1999 on

regional autonomy. With relatively short implementation period, it seems that there are

many matters which remain a matter for the central government and implication for the

budget of revenues and expenditure domination by the central government. During period

2002-2008, the value of transfers to the regions to central government spending is

relatively not too high., the average was only 31,31 percent, while transfers to this area is

the largest component in the reception area . Zulyanto (2010) the composition of

government revenue areas / city in the province of Bengkulu still shows a high

dependence on central government transfers, especially in the form of a general

allocation found (DAU) and special allocation found (DAK).

PURPOSE AND THE ADVANTAGE OF OBSERVATION

Based on the problem especially in connection with performance indicator of

government finance area, therefore the purpose that will be studied specifically in this

observation is:

1. In order to know the fiscal decentralization degree from the autonomous region in

Bengkulu province

2. To assess the region finance autonomy in Bengkulu Province

3. To assess the native efficiency of autonomy income in Bengkulu Province

4. To assess the native growth of income in region native of Bengkulu Province

5. To assess the effect for the autonomy region finance performance in Bengkulu

Province after OTDA and before OTDA

6. To assess the ratio of financial performance that can make the difference effect in

before and after OTDA in Bengkulu province.

Some usefulness which gained from the result of observation, there is an a evaluation

material for government to determin the region positioning that relevant as autonomy

region to go to finance autonomy and material to determine the wisdom in the future.

THE METHOD OF THE RESEARCH

The observation was done by analyzing the manner based on the finance report of

government region. The report has been analyzed before and after enforcing OTDA by

the approach of ratio analysis and statistic. The ratio is measured through;

decentralization of the fiscal degree, financial autonomy, efficiency of PAD, and the

growth of ratio, and also index of financial ability. The analysis statistic approach used

the discriminator analysis.

Population in observation is the autonomous areas in Bengkulu province which

have ten (10) regions, they are: Bengkulu city; North Bengkulu Regency, South

Bengkulu Regency, Rejang Lebong Regency, Muko – muko Regency, Kaur Regency,




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The middle of Bengkulu regency, Kepahyang Regency, Lebong Regency and Seluma

Regency. In order to remember that all of the ten of regencies were not able to be the

sample, it is because of the new autonomy areas and surely no data before OTDA, so that

we took the sample using judgment sampling. The criteria of sample was autonomy areas

that already have APBD report before OTDA and although after it enforced. Six regions

as the last called constitute new autonomy region that is formed after the Law of OTDA

until only four autonomy regions which reasonably to be observed, they are: Bengkulu

City, North Bengkulu Regency, South Bengkulu Regency, and Rejang Lebong Regency.

Variable Operationalization These are some variables of observation which are defined operationally and also use

some measurement in each variables.

Table 1: Operationalization of Variables Num. Research

Variables

Operational Definition Measurement

1 Degree of

decentralization

fiscal

The Measurement that shows the degree of authority and

responsible given by centre government to region government

in excavating and obtaining the income

PAD:TPD

BHPBP:TPD

SPP : TPD

2 Autonomy ratio of

region financial

The Measurement that shows how far the acceptance which

come from the region in purpose to fulfill the region necessity.

PAD:TKD

PAD:TKR

PAD+BHBP:TKD

3 The efficiency ratio

of origin region

income

The Measurement that shows the degree of efficiency from

each of the utilization of region money in order to build the

region.

TSA:TBD

TPL:TBD

4 PAD Growth Ratio The Measurement that shows how big the government region

ability in maintaining and enhancing the success that already

achieve from one period into next period

RPADXn - RPADXN-1

: RPADXN-1

Description: RPAD = Actual Source Revenue (Realisasi Pendapatan Asli Daerah)

TPAD = Target Local Revenue (Target Pendapatan Asli Daerah)

RPADXn = Actual Receipts Local Revenue this year (Realisasi Penerimaan Pendapatan Asli

Daerah tahun ini)

RPADXN-1 = Actual Receipts Local Revenue prior year (Realisasi Penerimaan Pendapatan Asli

Daerah tahun sebelumnya)

TSA = Total Time Budget (Total Sisa Angggaran)

TBD = Total Shopping Area (Belanja daerah)

TPL = Total Other Expenditures (Pengeluaran Lainnya)

SPP = Contribution of the central Goverment (Sumbangan Pemerintah Pusat)

PAD = Local Revenue (Pendapatan Asli Daerah)

TPD = Total Revenue Regions (Total Penerimaan Daerah)

TKD = Total Spending Regions (Pengeluaran Daerah)

TKR = Total Expenditure Routine (Pengeluaran Rutin)

BHBP = Tax Sharing / Non-Tax (Bagi Hasil Pajak/Bukan Pajak)

To answer the purpose from the first observation until the fifth, we were using ratios of

analysis: decentralization fiscal degree, ratio of autonomy finance, Efficiency PAD

ration, effectiveness ratio and PAD growth ratio. To measure the degree of fiscal

decentralization, the measurement is used as follows.




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Table 2: Scale Of Interval Degree Of Fiscal Decentralization

PAD/TPD (%) Autonomy of region financial

<10.00 Very less

10.01 – 20.00 Less

20.01 – 30.00 Enough

30.01 – 40.00 Average

40.01 – 50.00 Good

>50.00 Very Good

Source: Munir, 2004:106

In order to measure the autonomy in region, the sample used the size as follows:

Table 3: The Criteria Of The Measurement of Local Financial Independence Percentage of PAD to Fund Balance Regional Financial Independence

0,00 – 10,00 Better

10,01 - 20,00 Good

20,01 - 30,00 Fair

30,01 - 40,00 Average

40,01 - 50,00 Poor

> 50,00 Very Poor

Source : Tim Litbang Depdagri – Fisipol UGM, 1991

The effectiveness performance of region financial in each autonomy region is measured

with criteria as follows:

Table 4: The Criteria of The Effectiveness of Financial Performance

RPAD : TPAD Financial Performance Effectiveness

Up 100% Highly Effective

90%-100% Effective

80%-90% Fairly Effective

60%-80% Less Effective

Less than 60% Not Effective

Source: Ministry of Home Affairs No.690900-327 1996

As for assessing the growth of an autonomous region that is used as a sample by

using the following criteria:

Table 5: Growth Criteria of PAD Growth Criteria

<10% Very Less

10%-20% Less

20,01%-30% Enough

30,01%-40% Medium

40,01% - 50% Good

>50% Very Good

Source: Tangkilisan and Hessel (2005)




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The purpose of the seventh study was using the discriminant analysis. As the given size is

more than one variable so some discriminant models are used for selecting the best

model. Discriminant analysis model is as follows:

D = bo + b1X11 + b2X12 + b3X13 + b4X14 + b5X15

where:

D is the discriminant scores before and after the OTDA

b1, b2, b3, b4 is the discriminant coefficient predictor variables X1, X2, X3, X4

X11 is an indicator variable degree of fiscal decentralization

X12 is an indicator variable ratio of financial independence

X13 is an indicator variable efficiency ratio of PAD

X14 is an indicator variable effectiveness ratio of PAD

X15 is variable and the ratio of revenue growth VI.

RESULTS AND DISCUSSION

The Degree of Fiscal Decentralization

The ratio of the degree of fiscal decentralization was using three indicators; firstly

the ratio between area income with the total local revenue; second the ratio between the

Tax Sharing and Non-Tax Revenue to Total Area and third; the ratio between the central

government contribution to total local revenue. PAD. The higher the ratio of local

revenue (PAD), means that local governments rely on it to cost regional development.

Local government planned to use PAD in APBD as a financial source to support the

development cost. On the contrary, the lower the ratio of PAD, means that local

governments rely less on admission revenue to finance local development.

Referring to the results of such analysis in Table 6.1, it is known that before and

after the OTDA in Bengkulu, South Bengkulu, Rejang Lebong and North Bengkulu, all

of this places are categorized as places that has a very less financial capability. Based on

three indicators, Bengkulu as one of the region has a worse condition based on fiscal

decentralization measurements after OTDA. While all three other regions, namely South

Bengkulu, Bengkulu Utara and Rejang Lebong tend to be better than before OTDA seen

from PAD:TPD indicators. However, for two other indicators, they have the same

conclusion that the post-OTDA has been worse.

The Increasing of PAD from year to year is not significant if this is compared

with an increase of central government transfer or balanced fund. The big amount of

leakage that happen to the PAD, as reported by some local media which have led to a

relatively low contribution basis. It also indicates that the OTDA which gives wide

breadth of the financial management areas were not able to significantly increase the

contribution of PAD.




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Tabel 6: The Degree Of Fiscal Decentralization Region Indicator Before OTDA After OTDA Description

Mean Max Min Mean Max Min

Bengkulu 1. PAD:TPD 9.39% 14.72% 4.26% 5.38% 7.59% 2.8% Worse

2. BHPBP:TPD 7.78% 10.74% 4.64% 5.47% 6.06% 4.69% Worse

3. SPP : TPD 75.88% 87.61% 64.54% 83.84% 92.40% 74.03% Worse

for the category of financial capability, before and after OTDA in Bengkulu City is in the category of very less

Bengkulu

Selatan

1. PAD:TPD 3.42% 8.97% 0.90% 3.45% 6.00% 1.79% Better

2. BHPBP:TPD 9.93% 15.34% 7.26% 5.72% 10.03% 1.88% Worse

3. SPP : TPD 83.47% 88.62% 67.49% 87.80% 92.33% 80.79% Worse

in the category of financial capability, Before and after OTDA Areas South Bengkulu is in the category of very less

North

Bengkulu

1. PAD:TPD 2.39% 2.63% 1.98% 3.72% 8.84% 2.06% Better

2. BHPBP:TPD 8.86% 10.74% 7.74% 5.91% 11.47% 1.89% Worse

3. SPP : TPD 85.75% 87.65% 83.19% 85.99% 95.14% 71.28% Worse

in the category of financial capability, Before and after OTDA Areas North Bengkulu is in the category of very less

Rejang

Lebong

1. PAD:TPD 3.73% 4.55% 2.02% 4.10% 7.48% 2.71% Better

2. BHPBP:TPD 7.37% 11.27% 5.20% 5.09% 7.81% 3.65% Worse

3. SPP : TPD 86.25% 87.64% 83.61% 86.50% 91.02% 76.43% Worse

in the category of financial capability, before and after OTDA Areas Rejang Lebong is in the category of very less

Sources: Research Findings, 2013

The figures in Table 6 indicate that the general category of financial capability is

very less. The low contribution of revenue was also due to one of the new autonomous

regional expansion. For example, South Bengkulu has been divided into three

autonomous regions, two of which are new autonomous regions, namely Seluma and

Kaur. Rejang Lebong and North Bengkulu also have the same conditions. Kepahyang and

Lebong separated from Rejang Lebong and Muko-Muko and The Middle of Bengkulu

separated from North Bengkulu. However, this factor is not entirely true because in

Bengkulu city who doesnt have a new autonomous region, its condition is worse than the

condition of all three other areas. Bengkulu town which relies on the service sector and

trade seems to have not been able to significantly improve the economic stretching by the

City besides the leakage factor as described previously.

Ratio of Regional Financial Independence Based on all three indicators, the Conditions of Bengkulu after OTDA indicate a

worse condition if we compare it with the condition before OTDA. For South Bengkulu,

the condition is better after OTDA especially for the 2nd and 3rd indicators, while for the

first indicator suggests the same conclusion. For North Bengkulu, its financial

independence after OTD is better for all three indicators. Meanwhile in Rejang Lebong,

only indicator of PAD: TKD which indicates a better condition after the OTDA.




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Table 7: Regional Financial Independence Regency/ City Indicators Before OTDA After OTDA Specification Regency/City Indicator Before OTDA After OTDA Description


Bengkulu 1. PAD:TKD 9.98% 16.14% 4.43% 5.48% 7.27% 2.70% Worse

2. PAD:TKR 16.37% 26.43% 6.76% 7.09% 10.29% 3.47% Worse

3. (PAD+ BHPBP) : TKD 10.40% 16.80% 5.06% 7.46% 12.74% 2.84% Worse

South

Bengkulu

1. PAD:TKD 3.64% 9.92% 0.93% 3.36% 5.88% 1.63% Worse

2. PAD:TKR 5.45% 14.20% 1.22% 5.74% 17.02% 2.29% Better

3. (PAD+ BHPBP) : TKD 4.75% 11.61% 0.98% 5.10% 10.34% 1.75% Better

North

Bengkulu

1. PAD:TKD 2.35% 2.72% 2.01% 3.84% 9.92% 2.31% Better

2. PAD:TKR 4.20% 4.77% 3.65% 5.10% 12.73% 2.44% Worse


Rejang

Lebong

1. PAD:TKD 3.81% 4.65% 2.11% 4.21% 7.62% 2.92% Better

2. PAD:TKR 6.15% 7.62% 4.16% 5.44% 9.21% 3.61% Worse


Sources: Research Findings, 2013

THE RATIO OF LOCAL REVENUE EFFICIENCY

There are two sizes that are used to look at the efficiency of PAD; first is the

Total Expenditure Budget toward the total local budget and second is viewed from total

Other Expenses to Total Expenses. In general, all four Areas/ City budget shows better

efficiency than before OTDA. The main factor that causes the efficiency of the use of the

budget is due to the use of performance-based budget and programs so not all of this be

absorbed by the budget runs out.

There are two sideS in measurement budget absorption, if observed from the side

of absorption ability show the good size, but if we measure from the efficiency side of

budget utilization it show that we can do budget saving to the next year. The other

spending after OTDA incline smaller, because the budget items is already regulated until

making the possibility that the budget item can be included in the other budget and

pressed it become smaller.




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Table 8: The Efficiency The Local Revenue Regency/City Indicator Before OTDA After OTDA Description


Bengkulu

1.

TSA:TBD

0.00% 0.00% 0.00% 1.58% 10.17% -4.20% Better

2.

TPL:TBD

5.48% 7.05% 3.83% 1.63% 4.78% 0.05% Better

South

Bengkulu

1.

TSA:TBD

0.00% 0.00% 0.00% 2.59% 9.08% 0.00% Better

2.

TPL:TBD

6.19% 11.50% 4.27% 3.02% 11.63% 0.10% Better

North

Bengkulu

1.

TSA:TBD

0.00% 0.00% 0.00% 1.95% 19.60% -

12.34%

Better

2.

TPL:TBD

3.93% 4.47% 2.43% 4.58% 24.99% 0.04% Worst

Rejang Lebong 1.

TSA:TBD

0.00% 0.00% 0.00% 0.38% 2.75% -1.32% Better

2.

TPL:TBD

4.64% 5.04% 4.16% 2.89% 12.10% 0.16% Better

Source: Observation Result, 2013

After the OTDA, in fact the fourth of autonomous areas show growth of PAD are better

than before OTDA. Based on the existing size, South Bengkulu and North Bengkulu

indicate the better growth, while Bengkulu city indicated the growth in average criteria

and Rejang Lebong in passably criteria. The real sector growth and service is a little bit

already help to push ahead PAD growth moreover with the each of OTDA in every head

of region must be driven to increase PAD to fund RAPBD which already planned. But,

the increase of that PAD not comparable with outcome increase which caused by some

things; there are Civil Servants recruitment in a big amount that is not adjusted with the

financial ability of the region, in-efficiency budget, and also some program which do not

have priority based.

Table 9: Growth of The Local Revenue Regency/City Before OTDA After OTDA Description


Bengkulu 4.54% 70.30% -41.36% 30.85% 96.97% -10.17% Better

Before OTDA Bengkulu City is categorized as Very Less, after OTDA is categorized in Average criteria

South Bengkulu -6.90% 52.17% -50.20% 67.45% 545.60% -24.91% Better

Before OTDA South Bengkulu is categorized as very less, after OTDA it is categorized in Better

North Bengkulu 20.11% 62.72% -13.75% 69.36% 751.42% -57.72% Better

Before OTDA North Bengkulu is categorized as average, after OTDA it is categorized in Better

Rejang Lebong 16.39% 107.36% -37.00% 31.57% 137.63% -19.01% Better

Before OTDA in Rejang Lebong is categorized as Less, after OTDA it is categorized in average





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Discrimination Analysis If this refer to Wiks Lamda and Signification value (Tabel 10) it can be drawn that

explanatory variable or predictor able to distinguish between OTDA before and OTDA

after. Some of variable that is; fiscal decentralization degree, region financial autonomy

ratio, PAD efficiency ratio, and PAD growth ratio. The degree of fiscal decentralization

divided into three degree there are: PAD:TPD (X11), BHPBP:TPD (X12), and SPP: TPD

(X13). Region financial autonomy ratio it divided into three degree: PAD:TKDSA:TBD

(X31), and TPL: TBD (X32). PAD growth ratio only represented with one degree it seem

from PAD growth compare with last year.

Table 10: Discriminant Function Test

Wilks' Lambda

Test of Function(s) Wilks' Lambda Chi-square df Sig.

1 .590 32.445 9 .000

Eigenvalues

Function Eigenvalue % of Variance Cumulative % Canonical

Correlation

1 .695a 100.0 100.0 .640

a. First 1 canonical discriminant functions were used in the analysis.


The output above shows that canonical correlation value is 0,70 and there is a connection

between variables that make difference between ratio before OTDA and after OTDA

have a tight connection. The certainty of this model in classification before and after

OTDA in each of observation is 82%. As for the discrimination function which make

difference between before and after OTDA as follow:

D = 0,79X11 +0,82X12 + 0,08X13 – 1,31X21 +0,73X22 - 0. 01X23 -0,32X31 + 0,20X32 –

0,26X41

The variable which significant to distinguish performance LKPD PEMDA regency/city in

Bengkulu province is X12 Variable and X13, meanwhile if the degree of certainty is 90%

is X12,X13,X22, and X32. From that similarity, it can be drawn that the four significant

variables refer to positive coefficiency so that, the four variables also refer to positive

effect.

The significant variable for fiscal decentralization is X12 variable and X13 variable. X12

variable=BHPBP:TPD refer to the ratio average more less after OTDA, it is before

OTDA with 8,5% average after OTDA with 5,6%. X13 Variable = SPP:TPD the average

ratio is bigger after OTDA is 86% compare with 83% before OTDA. The autonomy

variable financial only Variable X22 = PAD:TKR refer to the ratio average which lower

after OTDA with total 6% it compare to 8% before OTDA. The last significant variable is




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financial efficiency is X32 = TPL:TBD refer to the average ratio which lower after

OTDA that is 3% compare with 5% before OTDA. Coefficient discriminant function is

calculated as follow: ((20X 1,272) + (48 X -0,530))/2= 25,44 – 25,44 = 0.

CONCLUSION AND SUGGESTION

Conclusion Based on the discussion in previous chapter, it can be taken some conclusion.

First, the degree of fiscal decentralization after OTDA is worse than before OTDA and

the financial ability is in the less category, whether is before OTDA although after

OTDA. Both of financial autonomy to South Bengkulu, North Bengkulu, and Rejang

Lebong is tend to be better than before OTDA, meanwhile Bengkulu city tends to be

worse after OTDA. Thirdly efficiency in the fourth PAD organized by Regency/City

tends to be better than before OTDA. Fifthly, ratio of PAD growth tends to be better than

before OTDA, and it generally refers to average category until become a better category.

Sixthly, there is a space of four variable that distinguish LKP performance in

Government city/regency in Bengkulu province as follow: X12 (BHPBP:TPD), X13

(SPP : TPD), X22 (PAD:TKR), and X32 (TPL:TBD).

Suggestion The height of the dependency of local regency government in Bengkulu province

especially in Bengkulu city government centre and also in south Bengkulu, North

Bengkulu and Rejang Lebong, even from the data that donation from government centre

have bigger contribution after OTDA. Contribution average PAD only 2% until 9% from

the total of region output. In that financial condition, it needs an effort from the side of

increasing income as well as from the side of spending efficiency. The PAD growth is

still low because of many things namely; the potential sources for PAD which are not

explored optimally and the realization of PAD target that is still lack. As though local

media reported that there were found other fact which indicated the PAD leakage. As of

the acceptance side it needs an effort and together commitment to increase PAD in each

region start from Regent/Mayor until the existed government officers who directly

involved in PAD reaping. From side of outlay, the City/regency Government must try to

optimize all the civil servants and do not do a recruitment in a very short time. Except

done with the purpose to avoid leak and budget inefficiencies, for example the budget is

based from priority program, they must decrease the official trip which is not essential.

The Low of LKPD financial performance which is described from discriminant analysis

in the way to show some main variables does not have differences between before and

after OTDA. This condition explained that OTDA’s main mission to increase the society

welfare and the public service is not reached. After all, this condition makes a big

warning for autonomous areas to prepare in all of aspects, especially in effort to optimize

APBD in each region which has value for money orientation.

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